Budget 2017 proposed change the definition of a taxi business to include all persons engaged in a business of transporting passengers for fares by motor vehicle within a municipality and its environs where the transportation is arranged for or coordinated through an electronic platform or system, such as a mobile application or website. This will end the uncertainty over whether drivers for Uber and other ride sharing services are taxi businesses, effective July 1, 2017. This has been included in Bill C-44.
For further information see Video Tax News Monthly Tax Update Newsletter, Issue No. 428